West Brom chief executive Mark Jenkins admits the club have "no more money for wages" and is shocked at the state of the Baggies.

Albion are 10 points adrift of the Premier League safety line with seven games left and are expected to be relegated.

Accounts filed up to June 2017 show pre-tax profits leapt to £39.7m from £1m, only for Jenkins to warn about the future.

Jenkins, who was CEO under former owner Jeremy Peace, returned to the club to replace the sacked Martin Goodman when he was fired along with chairman John Williams in February.

He has painted a bleak picture at The Hawthorns and appeared to criticise the decisions of Goodman,Williams and ex-manager Tony Pulis.

He said: "When I was on the outside looking in, I read reports about the club operating at the limit of its short term cost control (STCC). Knowing the business, I thought that was a negotiating position but I've come back and can assure you that we are at our limit on STCC. There is no more money for wages.

"We have wages, transfer fees and loan fees running at record levels and yet we find ourselves in this position. I'm shocked at what I have found in some of the decisions that have been made."

It was reported in January that Albion had little cash to spend to aid their relegation fight and would have needed to sell Northern Ireland ace Jonny Evans to bring in reinforcements. They are now set to lose Evans for £3m thanks to a relegation clause in his contract.

Gareth Barry's contract expires at the end of the season along with James Morrison, who is earning around £80,000-a-week. Grzegorz Krychowiak will return to PSG in the summer after his loan ends with Albion having paid his £110,000-a-week wages in full for the season.

Claudio Yacob, Boaz Myhill and Gareth McAuley are also out of contract but Chris Brunt is expected to trigger a one-year extension in his next game.

• Celtic have announced they will play a Republic of Ireland XI in Scott Brown's testimonial.

Former Hoops manager Martin O'Neill will take a team to Celtic Park for the game on May 20.

A Celtic statement read: "A proportion of proceeds will go towards various charities and causes of Scott's choice, including the family of ex-Celtic and Republic player Liam Miller."

Celtic boss Brendan Rodgers paid tribute to Brown, who is on course to win an eighth Scottish title in 11 seasons at the club.

Rodgers said: "When I became Celtic manager, I ensured one of my first jobs was to meet Scott, as we discussed our plans for the future. He is a hugely important figure at the club and someone who I have been privileged to work with."